Nonprofit · EIN 55-0326891
AMERICAN LEGION
Also known as SHINNSTON POST 31
Tax-exempt · SHINNSTON, WV 26431
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $189,769 | $237,935 | -$48,166 | $1,293,368 | $1,772 | $1,291,596 |
| December 31, 2024 | 990 | $256,143 | $224,622 | $31,521 | $1,342,031 | $2,269 | $1,339,762 |
| December 31, 2023 | 990 | $217,104 | $181,960 | $35,144 | $1,310,010 | $1,769 | $1,308,241 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $114,920
- Membership dues
- $10,764
- Program service revenue
- $0
- Investment income
- $13,950
- Net rental income
- $487
- Net gain from sales of assets
- $2,879
- Net income from gaming
- -$586
- Net income from sales of inventory
- $52,348
- Other revenue
- $60,899
Expenses
- Grants and similar amounts paid
- $49,541
- Compensation of officers, directors and key employees
- $9,350
- Other salaries and wages
- $66,542
- Salaries, compensation and benefits (total)
- $82,768
- Professional fundraising fees
- $0
- Accounting fees
- $9,344
- Occupancy
- $18,055
- Depreciation
- $11,862
- Program services (functional)
- $82,045
- Management and general (functional)
- $155,890
Balance sheet and other
- Total assets, start of year
- $1,342,031
- Total assets, end of year
- $1,293,368
- Total liabilities, end of year
- $1,772
- Net assets, end of year
- $1,291,596
- Land, buildings and equipment
- $656,566
- Net assets without donor restrictions
- $1,291,596
- Gross receipts
- $810,008
- Employees
- 11
- Year formed
- 1945
- State of legal domicile
- WV
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Darin Hardman | Commander Trustee or director, Officer | 1 | $0 |
| Cliff Shingleton | 1st Vice Commander Trustee or director, Officer | 1 | $0 |
| Robyn Shingleton | 2nd Vice-Commander Trustee or director | 1 | $0 |
| Herschel Nicholson | Finance Officer Trustee or director, Officer | 4 | $0 |
| Matthew Keith | Executive Board Trustee or director | 4 | $0 |
| Thomas Willis | Adjutant Trustee or director, Officer | 4 | $0 |
| Charles Skinner | Executive Board Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Darin Hardman | Commander Trustee or director, Officer | 1 | $0 |
| Cliff Shingleton | 1st Vice Commander Trustee or director, Officer | 1 | $0 |
| Robyn Shingleton | Executive Board Trustee or director | 1 | $0 |
| Herschel Nicholson | Finance Officer Trustee or director, Officer | 4 | $0 |
| Matthew Keith | Executive Board Trustee or director | 4 | $0 |
| Thomas Willis | Adjutant Trustee or director, Officer | 4 | $0 |
| Charles Skinner | Commander Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Darin Hardman | 1st Vice-Commander Trustee or director, Officer | 1 | $0 |
| Cliff Shingleton | Executive Board Trustee or director | 1 | $0 |
| Robyn Shingleton | Executive Board Trustee or director | 1 | $0 |
| Herschel Nicholson | Finance Officer Trustee or director, Officer | 4 | $0 |
| William Combs | Executive Board Trustee or director | 4 | $0 |
| Thomas Willis | Adjutant Trustee or director, Officer | 4 | $0 |
| Tom Jenkins | Commander Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 76 BRIDGE ST, SHINNSTON, WV 26431-1440
- Principal officer (990 for 2025)
- Herschel Nicholson, 76 Bridge Street, Shinnston, WV 26431
- Signed the 990
- Herschel Nicholson, Finance Officer
- Phone
- (304) 592-0089
- Return prepared by
- Hilarion V Cann CPA
Mission
The Organizations mission is to make available a center for recreation and relaxation for veterans without discrimination.
Program accomplishments
- Donations for scholarships, youth leagues, and other nonprofit organizationsExpenses $49,541
- Convention expenses and meetingsExpenses $2,380
- Membership dues collected and remitted to State organizationExpenses $13,324
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 55-0326891
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $1,293,368
- Income (IRS master file)
- $810,008
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $189,769 | $237,935 | $1,293,368 | IRS |
| 990 | December 2024 | $256,143 | $224,622 | $1,342,031 | XML |
| 990 | December 2023 | $217,104 | $181,960 | $1,310,010 | XML |
| 990 | December 2022 | $183,275 | $171,460 | $1,274,755 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 55-0326891).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 55-0326891.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- Which annual return does AMERICAN LEGION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AMERICAN LEGION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN LEGION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 names Herschel Nicholson.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $189,769, expenses of $237,935 and total assets of $1,293,368 at year end.
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